Approved exporter status enables eligible exporters established in New Zealand to self-certify Origin Declarations while accepting full responsibility for origin declarations. The competent authority grants a unique authorisation number after due process, monitors proper use of the authorisation, and may withdraw it for non-compliance or improper use. It must notify the competent authority in India of approved exporters, their authorisation numbers, and modifications to the approved-exporter list.

Taxpayers holding only a Provisional Identification Number after incomplete migration through FORM GST REG-26 may apply for GST registration in FORM GST REG-01. Following approval, they receive a new GSTIN, Application Reference Number, and access token, which must be provided to GSTN along with the old GSTIN or PID for mapping. The Registration Certificate is generated through first-time login using the old GSTIN, and registration is deemed effective from 1 July 2017.

Status holder certification permits eligible exporters established in India to self-certify Origin Declarations while accepting full responsibility for declarations of origin. Certificates are granted after due process under applicable laws and regulations. Proper use is subject to monitoring, and certification may be withdrawn for failure to meet requirements or improper use. Information on status holders, certificate numbers, and changes to the list must be notified to the competent authority in New Zealand.

Certificates of Origin must be issued by the appropriate issuing body or authority. Each Party must identify its designated issuer and authorised contacts to the other Party's customs administration within 30 days of entry into force, exchange specimen seals and signatures of authorised signatories, and promptly communicate changes to the issuing body, authorised persons, signatures or seals.

Preferential tariff treatment for goods traded under the India-New Zealand free trade framework cannot be denied solely because an invoice is issued by a person other than the exporter, producer, approved exporter or status holder, or is issued in a third country. Eligibility for preferential tariff treatment under the framework remains conditional on the goods meeting the applicable origin requirements.

Certificate of Origin applications must be supported by origin evidence, commercial invoices, and other necessary records. Each listed item must separately qualify as originating. Issuing bodies or authorities may conduct selective pre-export verification through risk management systems and must examine applications for proper completion, authorised signature, origin compliance, and consistency with supporting documents. Exporters or producers must immediately notify relevant parties in writing if incorrect information affects a certificate's accuracy, validity, or the originating status of covered goods.

Preferential tariff treatment requires a Proof of Origin through a Certificate of Origin or an eligible origin declaration. The proof must identify originating goods, contain prescribed information, remain valid for 12 months, and be submitted under importing customs procedures. Retrospective issuance is permitted only in exceptional circumstances within 12 months after importation and requires the prescribed endorsement and explanation. A certified true copy may replace a lost, stolen, or accidentally destroyed Certificate of Origin during its original validity period.

Hostel accommodation by trusts is exempt only under the lodging accommodation exemption where the declared tariff is below Rs. 1,000 per day, and not as charitable activity. Fees, penalties and amounts paid to Consumer Disputes Redressal Commissions are outside GST because of their tribunal characteristics. Healthcare services include independently engaged medical professionals, hospital retention amounts and doctor-advised food for in-patients; other food supplies by hospitals are taxable.

Originating status is retained where goods are transported directly between the exporting and importing Parties, or transit through non-Parties while remaining under customs control. During transit, goods cannot undergo production or operations other than permitted handling, preservation, or transport-related operations. Compliance may be evidenced through non-Party customs documents, commercial shipping or freight documents, multimodal transport documents, a non-manipulation certificate, or other requested supporting records.

Fungible goods may be treated as originating through physical separation or, when originating and non-originating goods are commingled, through an inventory-management method recognised under Generally Accepted Accounting Principles applicable where production occurs. The selected method must be applied throughout the selector's fiscal year and must not confer originating status on more goods or materials than physical segregation would permit.

Indirect materials are treated as neither originating nor non-originating for calculating qualifying value addition under the India-New Zealand Free Trade Agreement origin-of-goods framework. Their origin does not affect the qualifying value addition calculation conducted in accordance with rule 6.

Origin treatment for accessories, spare parts and tools varies with the applicable origin criterion. Their origin is disregarded where the good must meet a tariff-classification change or production-process requirement. Where qualifying value content applies, they are included as originating or non-originating materials in the calculation. This applies only if accompanying items are not separately invoiced from the originating good and are customary in quantity and value.

Packing materials and containers used for transportation and shipment are not taken into account when determining whether a good qualifies as originating under the Free Trade Agreement between India and New Zealand. The origin of such packing materials and containers does not affect the origin determination of the transported good.

Retail-sale packaging materials and containers classified with a good are disregarded in assessing whether non-originating materials satisfy the applicable process or change-in-tariff-classification requirement, and in determining whether the good is wholly obtained or produced. Their value must, however, be included as originating or non-originating material when calculating qualifying value content.

De minimis origin treatment permits goods failing an applicable change in tariff classification requirement to qualify as originating where non-originating materials remain within prescribed limits. Goods outside Harmonised System Chapters 50 through 63 are subject to a value limit based on FOB value, while goods within those chapters are subject to a total weight or value limit. Non-originating materials must also be included for any qualifying value content calculation. Wholly obtained goods may retain originating status where limited non-originating materials from other chapters are used.

Origin status under the India-New Zealand Free Trade Agreement is not conferred where non-originating materials undergo only insufficient working or processing. Combinations of listed minimal operations remain insufficient to confer originating good status. All operations undertaken within a Party on a given good must be assessed collectively when determining whether the overall working or processing is insufficient.

Material value is determined by CIF value for imported materials; by the price paid or payable, applicable imported-material value, or earliest ascertainable price for materials obtained within a Party; and by all production costs, including reasonably allocable general expenses, for self-produced materials. Transport costs, non-recoverable duties and taxes, and net waste and spoilage costs may be added for originating materials and deducted for non-originating or undetermined-origin materials. No adjustment is permitted where costs are unknown or unsupported.

Qualifying Value Content may be calculated by either a build-down method based on non-originating materials or a build-up method based on originating materials. Under build-down, QVC equals the FOB value less the value of non-originating materials, divided by the FOB value and multiplied by 100. Under build-up, QVC equals the value of originating materials divided by the FOB value and multiplied by 100.

Bilateral cumulation treats an originating good or material from one Party as originating in the other Party when incorporated into production there. The input must qualify as originating under rule 3 and meet all other applicable origin requirements. Qualifying inputs from either Party may therefore contribute to preferential origin for goods produced in the other Party.

Wholly obtained or produced goods qualify as originating in one or both Parties where they consist of specified plants, animals, natural resources, marine products, qualifying waste and scrap, or goods derived solely from those materials. Marine products qualify where taken by Party-flagged vessels or processed on qualifying factory ships, while seabed goods require relevant exploitation rights under international law.